REGISTERED NUMBER: 06051908 (England and Wales)

Aspen Brown Limited

Unaudited Financial Statements

for the Year Ended 31 March 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

Mrs E E Johnson

Mr R J W Johnson

SECRETARY:

Mrs E E Johnson

REGISTERED OFFICE:

Pacioli House

9 Brookfield, Duncan Close

Moulton Park

Northampton

Northamptonshire

NN3 6WL

REGISTERED NUMBER:

06051908 (England and Wales)

ACCOUNTANTS:

Clifford Roberts

Chartered Accountants

Pacioli House

9 Brookfield

Duncan Close

Northampton

Northamptonshire

NN3 6WL

FIXED ASSETS

Tangible assets

4

15,329

3,171

CURRENT ASSETS

Debtors

5

3,111

5,762

Cash at bank

10,979

18,091

14,090

23,853

CREDITORS

Amounts falling due within one year

6

9,146

25,322

NET CURRENT ASSETS/(LIABILITIES)

4,944

(1,469

)

TOTAL ASSETS LESS CURRENT LIABILITIES

20,273

1,702

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

19,273

702

SHAREHOLDERS' FUNDS

20,273

1,702

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 July 2026 and were signed on its behalf by:

Mrs E E Johnson - Director

1.	STATUTORY INFORMATION

Aspen Brown Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The company's business address is 59 Church Way, Weston Favell, Northampton, NN3 3BX.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 section 1A - "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102 section 1A") and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis.

The financial statements are presented in Sterling (£) and cover the period to the 31st March each year.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the rendering services is recognised by reference to the amount of work conducted at an agreed rate within the reporting period.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2025

9,489

10,959

20,448

Additions

18,028

-

18,028

At 31 March 2026

27,517

10,959

38,476

DEPRECIATION

At 1 April 2025

7,356

9,921

17,277

Charge for year

5,573

297

5,870

At 31 March 2026

12,929

10,218

23,147

NET BOOK VALUE

At 31 March 2026

14,588

741

15,329

At 31 March 2025

2,133

1,038

3,171

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

3,111

2,856

Other debtors

-

2,906

3,111

5,762

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

120

107

Taxation and social security

6,301

23,541

Other creditors

2,725

1,674

9,146

25,322

7.	FINANCIAL RISK MANAGEMENT

The company has exposure to credit, liquidity and cash flow interest rate risks, These risks are limited by the company's financial management policies and practices described below.

Foreign currency risk

The company has no exposure to foreign currency risks as all of the company's sales and purchases are denominated in sterling.

Credit risk

The company's exposure and it's customers credit worthiness is continually monitored so that any potential problems are detected at an early stage.

Liquidity risk

The directors have ultimate responsibility for liquidity risk management in maintaining adequate reserves and banking facilities. There are no significant non-derivative financial liability remaining at the reporting date.

Market risk

There is a market risk associated with the fluctuation in demand for the services provided. Most of this is mitigated by monitoring the markets.

The company holds no derivative financial instruments at the year end.

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

1,000

Ordinary

£1

1,000

1,000